Various devices have been devised and used for attachment to parts of the rear bed panels, including the tailgate, of a pick-up truck for the purpose of providing means to which to secure straps, ropes and the like in order to tie down tarpaulins and/or loose cargo placed in the bed for transport. These devices comprise all kinds of projections, hooks, clasps, rings, rails and openings formed in the panels.
Side rails in general are known, examples of which are submitted herewith under separate cover, manufactured for example by Oliver Industries, Inc. of Orange, Conn., U.S.A.; however, known rails have known disadvantages of complexity and plurality of parts, and lack of sturdiness and rigidity for their intended purposes.